Alcoholic Beverage Tax
The alcoholic beverage tax is a per-gallon excise tax collected on the sale, distribution, or importation of alcoholic beverages in California.
In general, you must register with the Board of Equalization if you are required to obtain certain licenses issued by the Department of Alcoholic Beverage Control (ABC). Please see the Frequently Asked Questions below for more information on types of licenses.
Special Notices
- California Court of Appeal Invalidates Distilled Spirits Regulations – Additional Information
- California Court of Appeal Invalidates Distilled Spirits Regulations
- New Wine Regulation 2558.1 takes Effect January 1, 2012
- Special Notice Regarding Wine That May Be Subject To Tax as Distilled Spirit
Information About
- Program Information
- Frequently Asked Questions
Registration
Rates
Returns & Reports
- Beer Manufacturer Return BOE-501-BM
- Beer & Wine Importer Return, BOE-501-BW
- Distilled Spirits Return, BOE-501-DS
- Winegrower Return, BOE-501-WG
- Common Carrier Tax Return, BOE-501-DC
- Common Carrier’s Report of Delivery, BOE-217
- Vendor’s Report of Beer Shipments into California, BOE-1056
- Customs Broker’s Report of Transactions, BOE-1096
Make a Payment
Forms & Publications
Resources
Related Web Sites
Contact Us
If you have questions regarding this program or need to register with the BOE, please contact Special Taxes and Fees at the following address or telephone number:
Special Taxes and Fees, MIC: 88
State Board of Equalization
PO Box 942879
Sacramento, CA 94279-0088
Telephone 800-400-7115
(TTY: 711)